El efecto de los valores profesionales y la cultura organizativa en la respuesta de los auditores a las presiones de tiempo

• Marcela Espinosa-Pike ^[1] ; Itsaso Barrainkua ^[1]
  1. [1] Universidad del País Vasco/Euskal Herriko Unibertsitatea

     Universidad del País Vasco/Euskal Herriko Unibertsitatea

     Leioa, España

     
• Localización: Revista española de financiación y contabilidad, ISSN 0210-2412, Vol. 46, Nº 4, 2017, págs. 507-534
• Idioma: español
• DOI: 10.1080/02102412.2017.1298304
• Títulos paralelos:
  • The effect of professional values and organisational culture on auditors’ response to time pressures
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• Dialnet Métricas: 2 Citas
• Resumen
  • español

    Este trabajo estudia la respuesta de los auditores a las presiones derivadas de los presupuestos de auditoría ajustados, así como el efecto que los valores profesionales de los auditores y otros factores organizativos tienen en su comportamiento. El estudio, llevado a cabo entre 103 auditores españoles, revela que las presiones de tiempo y competencia influyen en la falta de dedicación de tiempo suficiente a los procedimientos de auditoría y en la decisión de no revelar la totalidad de las horas dedicadas al encargo, comportamientos ambos considerados disfuncionales. Los resultados muestran además que la aceptabilidad ética de estas prácticas, la orientación hacia el cliente y la cultura ética organizativa influyen en dichos comportamientos disfuncionales. De este trabajo se derivan implicaciones para las firmas de auditoría, los organismos reguladores y la profesión en su conjunto. En concreto, los resultados apoyan las medidas adoptadas a nivel internacional que promueven la asignación de recursos suficientes, la formación ética y la implantación de criterios de evaluación que reconocen el compromiso con los principios éticos.

  • English

    This paper studies auditors’ response to pressures related to tight audit budgets as well as the effect of professional values and other organisational factors on their behaviour. The study conducted among 103 Spanish auditors reveals the influence of time pressure and the pressure resulting from a perceived lack of competence on insufficient time dedication to audit procedures and on underreporting of time on the part of the auditors, both considered dysfunctional behaviours. The results also show the influence of the ethical acceptability of the practices, client orientation and organisational ethical culture on these dysfunctional behaviours. This study has implications for audit firms, for audit regulatory bodies and for the audit profession. In particular, the results of this research support measures adopted at international level that promote the allocation of sufficient resources, ethical training and the implementation of evaluation criteria that recognise auditors’ commitment to ethical principles.

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